Custom, Excise & Service Tax Tribunal
M/S Ghcl Ltd vs Commissioner Of Central Excise on 1 August, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 016 -ooOoo- Appeal No. : E/11935/2015 Arising out of OIO-BVR-EXCUS-000-COM-011-016-15-16 dt 31/08/2015 passed by the Commissioner of Central Excise-BHAVNAGAR M/s GHCL Ltd - Appellant(s) Vs Commissioner of Central Excise- BHAVNAGAR - Respondent(s)
Represented by For Applicant(s) : Shri Anand Nainavati, Advocate For Respondent(s) : Shri S N Gohil, Authorised Representative CORAM :
Dr D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 01/08/2017 ORDER No. A/11760 / 2017 Per : Dr D.M. Misra, Heard both sides.
2. This is an appeal filed against OIO-BVR-EXCUS-000-COM-011-016-15-16 dt 31/08/2015 passed by the Commissioner of Central Excise-BHAVNAGAR.
3. The short issue involved in the present case is whether CENVAT Credit is admissible on the Service Tax paid towards Outward Freight (GTA Service) for the period Oct. 2011 to Sept. 2014. The issue is covered by the judgment of Honble Gujarat High Court in the case of CCE vs Inductotherm India Pvt Ltd 2014(36)STR.994 (Guj.) In the result, the impugned order is set aside and the appeal is allowed with consequence of relief, if any, as per law.
(Dictated and pronounced in the open Court) (D.M. Misra) Member (Judicial) swami 2